CO2 Performance Ladder level 2: requirements from handbook 3.1
Level 2 of the CO2-Prestatieladder (CO2 Performance Ladder) builds on level 1 and asks for more than insight alone. You map the energy flows of your organisation, set a first reduction target with measures, communicate about it, and take part in a sector or supply chain initiative. The requirements are in the CO2 Performance Ladder handbook 3.1 , in the audit checklists of chapter 6. On the overview page about levels, you can read how level 2 relates to the other levels.
Level 2 applies to all organisation sizes. There are no separate requirements for small or large companies, as there are at level 4 and 5.
This page describes handbook 3.1. SKAO published handbook 4.0 on 14 January 2025. Audits under 3.1 can still take place until 14 January 2027. After that, only 4.0 applies, with tiers instead of levels. See the transition arrangement and levels and tiers.
How do you reach level 2?
An organisation meets level 2 when three things apply. First, you meet the general requirements of the ladder (chapter 6.1). Second, you reach the minimum on perspectives A, B, C and D of level 2, and you meet the requirements of level 1. Third, the sum of your weighted scores must be at least 90 percent of the maximum score: 22.5 out of 25 points.
This means you cannot skip anything. A strong score on insight does not make up for a weak score on reduction. The LadderCI looks at each requirement and each perspective, and gives a proportional score per requirement.
The requirements per perspective
The ladder has four perspectives: insight (A), reduction (B), transparency (C) and participation (D). Below are the requirements of level 2, with the scoring guideline from the handbook.
| Requirement | What you demonstrate | Maximum score |
|---|---|---|
| 2.A.1 | All energy flows of the organisation and of the projects with CO2-related tender advantage are quantitatively mapped | 10 (5 with one energy flow) |
| 2.A.2 | The list is complete, followed up at least annually and kept up to date | 5 |
| 2.A.3 | A current energy review for the organisation and the projects, in line with ISO 50001 section 4.4.3 | 10 (5 for a partial review) |
| 2.B.1 | A qualitatively described reduction target with measures for projects | 10 |
| 2.B.2 | A target for alternative fuels and/or green electricity, with measures for projects | 10 |
| 2.B.3 | The target and measures are documented, implemented and communicated to employees | 3 |
| 2.B.4 | The reduction target is endorsed by top management | 2 |
| 2.C.1 | Structural internal communication on the energy policy, reduction targets and measures in projects | 10 (5 if once a year) |
| 2.C.2 | An effective management cycle with assigned responsibilities | 10 (5 if responsibilities are only assigned) |
| 2.C.3 | The external stakeholders have been identified | 5 |
| 2.D.1 | Passive participation in at least one sector or supply chain initiative that fits the project portfolio | 20 |
For requirement 2.A.1, you get the full 10 points only if requirement 1.A.3 is also met. That is the follow-up on the list you already had to keep at level 1. Without that follow-up, the maximum stays lower.
Example: energy flows for an installation company
Take a fictional installation company with twenty employees, two vans, an office and one workshop. For requirement 2.A.1, the company makes a list of its energy flows. That list looks like this:
| Energy flow | Source | Unit | Consumption per year | Demonstrable via |
|---|---|---|---|---|
| Electricity, office | Energy supplier | kWh | From the annual statement | Invoice |
| Natural gas, workshop | Energy supplier | m³ | From the annual statement | Invoice |
| Diesel, vans | Fuel card | litres | From the fuel card statement | Fuel card statement |
| Petrol, management car | Fuel card | litres | From the fuel card statement | Fuel card statement |
| Fuel for generator on construction site | Purchase invoices | litres | From the purchase records | Invoice |
The column “demonstrable via” is the core. The auditor checks on a sample basis whether the figures match invoices and consumption data. Estimates are allowed, but you must justify them and show how you replace them step by step with real data.
The rules of level 3 apply to converting these energy flows into CO2. Read them on the level 3 page, and the calculation method is in calculating your CO2 footprint.
Requirement 2.B: a target that top management endorses
The main difference from level 1 is reduction. A qualitative target is not enough if it stands apart from practice. The handbook expects your target to come from a study of reduction options, that you have a list of measures per project, and that the target is adjusted each year.
An example of a qualitative target for the same installation company: “Within two years, we drive a more fuel-efficient fleet, and for every new construction site we first look at the use of a generator.” That sentence is not quantitative, and it does not need to be at level 2. What does count: management has endorsed the target (requirement 2.B.4), and employees know it (requirement 2.B.3).
Requirement 2.C: internal and external communication
At level 2 you must communicate internally on a structural basis about your energy policy. Requirement 2.C.1 rewards frequency: 10 points for at least twice a year, 5 points for once a year. An installation company could, for example, discuss the target and the measures on the construction sites at the team meetings in March and September. Requirement 2.C.2 asks for a management cycle: who is responsible for the target, how often it is discussed, and what happens if it is not on track. Requirement 2.C.3 asks you to name the external stakeholders, such as clients, suppliers and neighbours.
What the auditor wants to see: an action list with owners and dates, and minutes of the meeting where progress was discussed.
Requirement 2.D: taking part in an initiative
Requirement 2.D.1 asks that you take passive part in at least one sector or supply chain initiative that fits your projects. Passive here means that you register, pay a contribution or sponsor. You mainly gather information. You do not have to lead an initiative yet. That becomes a requirement only at level 4 (4.D.1).
The initiative must aim at reducing one of your most material CO2 emissions, deliver a different or better product, service or work process for your own organisation, and be innovative. You link it to your projects through the largest energy flows from requirement 2.A.1. For example, an installation company with high diesel use might choose an initiative around zero-emission equipment.
Steps to move from level 1 to level 2
If you already have level 1, you do not need to rebuild the basics. Work in this order:
- Check the energy flows list for completeness and add missing flows, so that requirement 1.A.3 is demonstrated.
- Replace estimates with consumption data from invoices and fuel cards, and record which estimates you still use.
- Have an energy review made that aligns with ISO 50001 section 4.4.3, or bring the existing one in line with that section.
- Formulate the reduction target and have management endorse it. Put a date for the next review in the diary.
- Set up a management cycle with names, a fixed meeting and an action list. Communicate the target internally and name the external stakeholders.
- Choose a sector or supply chain initiative that fits your projects and take part passively.
Every step produces evidence. Keep it in your portfolio, so the LadderCI can find it directly during the assessment.
What does the auditor want to see at level 2?
- An energy flows list with quantification, sources and a plan to replace estimates.
- A current energy review in line with ISO 50001 section 4.4.3, or a part of it with justification.
- A reduction target with measures, and evidence of endorsement by top management.
- A report of the communication and of the management cycle.
- Evidence of participation in an initiative.
Common mistakes at level 2
A list without sources. The number of energy flows is right, but nobody can show where the figures come from. Then the points for 2.A.1 are lost.
A target nobody knows. The target is in the management system, but employees have never heard of it. Requirement 2.B.3 asks for communication, not just documentation.
An initiative that does not fit. Membership of a general association does not automatically earn points. The initiative must be innovative and linked to your largest energy flows. Requirement 2.D.1 is worth 20 points, so this is an expensive mistake.
Level 2 without level 1. The handbook requires all underlying requirements. If you do not have level 1 in order, you do not qualify for level 2.
Next step
If level 2 is your goal, start with the audit checklist and the step-by-step plan. If you want to go higher, read the requirements of level 3 or the level 4 overview. For the audit process itself, see the audit process.